Taxes Consolidation Act 1997 section 1086

Publication of names of tax defaulters

Section 1086 requires the Revenue Commissioners to compile and publish quarterly lists of tax defaulters, setting out who must be included, what information is published, and the circumstances in which a defaulter may be excluded from the list. This section ceased to apply from 31 December 2021 and has been replaced by section 1086A.

• Revenue must compile a list each quarter of persons on whom court fines or penalties were imposed, or with whom back-duty settlements were reached, in relation to tax offences under the Acts.
• The list must be published in Iris Oifigiúil within three months of the end of each quarter and may also be publicised in any other manner Revenue consider appropriate.
• A defaulter is excluded from the list where a full voluntary qualifying disclosure was made before any Revenue investigation began, or where the settlement amount does not exceed the publication threshold of €35,000, or where the penalty does not exceed 15 per cent of the tax included in the settlement.
• Revenue may include additional particulars on the list, such as a description of the offence or default, interest, penalties, and sanctions, and must note where a defaulter has agreed but failed to pay a settlement sum.

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